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1980 (9) TMI 127 - ITAT MADRASExtract: ....... 17(4) of the Act. In as much as the assessments had been completed without verifying the accounts, we feel that it is a fit case for remitting back to the Asstt. Commr. of Agrl. IT, for disposal according to law after verification of the accounts. 5. In the result, the appeals are accordingly remanded. 6. Institution fees will be refunded in full.
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